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New audit reporting guidelines

2019-10-25 来源: 51Due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- New audit reporting guidelines,供大家参考学习,这篇论文讨论了新审计报告准则。为了提高审计报告的信息含量,满足资本市场改革与发展对高质量会计信息的需求,保持审计准则与国际准则的持续全面趋同,财政部发布了新的注册会计师审计准则。新审计报告准则改变以往对于审计报告标准化的要求更加强调审计报告的信息质量,增强其对于报告使用者的有用性,加强注册会计师与管理层的沟通,提高了审计工作的透明度,在一定程度上降低了审计风险。

On December 23, 2016, the ministry of finance issued by about "Chinese certified public accountants auditing standards no. 1504 - communication key audit matters in the audit report 12 new auditing standards, such as notification, request the new guidelines to partial, step-by-step implementation, for according to the auditing reports issued by certified public accountants auditing standards in China A + H shares of the company as well as pure h-share companies since January 1, 2017 implementation of other main board companies, such as small and medium-sized plate shall be carried out on January 1, 2018, at the same time, allow and encourage implement new audit standard in advance.

In this release 12 auditing standards, the most striking new added on the provisions of the audit report key communications requirements found in the audit report of the audit work of important projects shall be separately. In addition, substantive amendments were made to the six criteria, including audit conclusions and reports and ongoing operations, and made some textual adjustments to the audit working papers, audit evidence and other 5 items.

Since the 2008 global economic crisis, economies around the world have been hit hard. Government, regulators and stakeholders, in the process of positive reflection reason, gradually increase the information content of audit report the importance of understanding, the reform of the audit report.

In order to improve the information content of audit reports, capital market reform and development, the demand for high quality accounting information, to ensure a sustainable auditing standards and international standards in our country overall convergence, on December 23, 2016, the ministry of finance issued 12 Chinese certified public accountants auditing standards. New audit standards change ever more emphasis on the audit report to the requirement of audit report standardization of information quality, enhance its usefulness to report users, strengthen the communication and management of certified public accountants to improve the transparency of audit work, to a certain extent, reduce the audit risk.

New auditing standards to increase the key issues and to further explain some important items of the auditees, make the information users more comprehensive and detailed understanding of the content of the audit report, so as to improve the information value of the audit report, and the user's decision-making more scientific and reasonable. These changes make it easier for information users to further understand the financial status of the auditees and enhance the relevance of their decisions

Take the past audit report standard format and content, actually caused the gap and the social public to some extent, the social public's hard to find the want to get from it more valuable, in accordance with the need of their own characteristics of information, the new revision of the auditing standards, especially the increase of communication problem on key issues, can make the information users easier to understand the content of the audit report, enhance the public awareness of the auditing profession, make audit report more ground.

Strengthen the responsibility of the CPA, improve the audit quality, make up for the lack of the continuous operation and other information, and pay more attention to the independence of the CPA.

New auditing standards for statement users focus on continuing operations and other information to give clear rules, and emphasized the requirement for independence of certified public accountants, such not only can further satisfy the information users demand for its focus on neighborhood information, but also to a certain extent, improve the audit quality, reduce the audit risk.

The implementation of the new audit reporting guidelines, on the one hand, is really narrowing the gap between the information user and the CPA, and on the other hand, it is also a teacher's job. Zhang? And certified public accountants pose great challenges.

First, at the firm level will be further work in ideological level, update, and enhance the leadership responsibility consciousness, develop firm partnership culture, to strengthen the quality control of material misstatement risk assessment, to devote sufficient resources, and the requirements of complex transactions to be focused on. At the same time, we should also do a good job in the study and actual implementation of the new audit report, and organize relevant personnel for training and learning.

Secondly, in terms of individual certified public accountants, and how to properly describe the key issues of the audit opinion, requires its certified public accountants to correctly define the nature of the key issues and background, able to use clear, concise, easy to understand words, enables the user to understand. To meet such requirements, certified public accountants must improve their professional quality, and may also pose some challenges to their literary merits.

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